199A: Is a Rental a Trade or Business

1 Credits: Taxes


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199A: Is a Rental a Trade or Business

Course Level
CPE Credits

1 Credits: Taxes

Course Description

Before this course, the ambiguity surrounding IRC §199A’s application to rental properties can leave tax, accounting, and finance professionals in a state of uncertainty. Acting as a bridge, this course demystifies these complexities by providing an analytical approach to understanding what constitutes a Trade or Business under §199A. After completing the course, participants will transition from confusion to clarity, equipped with the tools to critically assess and apply the Final Safe Harbor Rules for Real Estate under Rev. Proc. 2019-38. This transformation is essential for professionals seeking to navigate the nuances of §199A with confidence and provide accurate, authoritative advice in the dynamic field of real estate and rental property taxation.

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Learning Objectives

Upon completing this course, participants will be able to:

  • Analyze IRC §199A & what is a Trade or Business.
  • Interpret and determine what is a Trade or Business under IRC §199A regarding rental of real property.
  • Review Court Cases
  • Translate Rental Safe Harbor under Rev. Proc. 2019-38.
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Course Specifics

Course ID
Revision Date
September 16, 2022


Advanced Preparation


Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02072-22-O
IRS Federal Tax Law Credits: 1
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1807
CTEC Federal Tax Law Credits: 1

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at

Meet The Experts

A.J. Reynolds, EA

A.J. Reynolds, EA has over thirty years of experience encompassing various areas of taxation. Though his practice centers on Individual, Business, and Estate Tax preparation, A.J. focuses a portion of his practice to IRS Representation. As diverse as his specializations, A.J.’s clientele, too, ranges from average workers to Fortune 500 executives. Additionally, A.J volunteers his time with the Iowa Legal Aid’s Managing Attorney assisting in Tax Court cases and assorted income tax issues. A.J. brings his everyday “in the trenches” experience to seminars and webinars for multiple organizations to assist attendees with real issues affecting tax professionals. A.J. started his …

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